PART B - Operating Budgets The owner, Mimi, is planning to introduce another sauce, Asian BBQ, into the business line in the Quarter 3 of 2022. The Sales Manager and the Production Manager has provided Mimi with the following projected information for Quarter 3 and Quarter 4 of 2022: Quarter 3 - 2020 Quarter 4 - 2020 Avocado Hot Sauce Spicy Aioli Asian BBQ Avocado Hot Sauce Spicy Aioli Asian BBQ Sales Unit (bottles) 1,500 Unit Selling Price RM15 1,000 RM10 300 RM10 1,500 RM15 Direct Material Required per bottle (in ml) 300 250 450 300 1,000 RM10 250 500 RM10 450 Cost of Direct Material (RM per ml) RM0.10| Direct Labour Hours (DLH per bottle) Rate (RM per DLH) 1.5 RM0.05 1.0 RM0.04 RM0.10| 1.0 RM4.50 RM4.50 RM4.50 1.5 RM4.50 RM0.05| 1.0 RM4.50 RM0.04 1.0 RM4.50 The managers would like to maintain the quarterly ending balances of its inventories as: Finished Goods Inventory Raw Materials Inventory 10% of current Quarter's required sales unit 10% of current Quarter's required direct material (in m) It is expected that the beginning balances for Quarter 3 of both inventories to be at: Finished Goods Inventory Raw Materials Inventory Avocado Hot Sauce Spicy Aioli 150 units 100 units 45,000 ml 25,000 ml